caa a22 4500 605486379 CHVBK 20210128100445.0 cr unu---uuuuu 210128e20151201xx s 000 0 eng 10.1007/s10551-014-2321-6 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2321-6 Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation [Elektronische Daten] [Samer Khalil, Walid Saffar, Samir Trabelsi] Using a sample of 15,174 firms from 24 countries included in the 2009 World Bank Enterprise Survey, we investigate the impact of disclosure standards and auditing infrastructure on the bribery of public officials to secure government contracts. We find that firms are less likely to grant gift to secure a government contract in countries having more extensive financial reporting requirements and countries where audit firms face a higher litigation and sanction risk. Findings also show that firms are less likely to bribe bureaucrats in case financial statements are reviewed by an external audit firm. Our results are economically significant and are robust to several sensitivity analyses. These findings support certain policies that are currently being implemented or discussed to mitigate bribery within the public sector across the globe. Springer Science+Business Media Dordrecht, 2014 Corporate governance nationallicence Business ethics nationallicence Accounting transparency nationallicence Khalil Samer Olayan School of Business, American University of Beirut, 1107 2020, Beirut, Lebanon aut Saffar Walid School of Accounting and Finance, The Hong Kong Polytechnic University, Kowloon, Hong Kong aut Trabelsi Samir Faculty of Business, Brock University, L2S 3A1, St. Catharines, ON, Canada aut Journal of Business Ethics Springer Netherlands 132/2(2015-12-01), 379-399 0167-4544 132:2<379 2015 132 10551 https://doi.org/10.1007/s10551-014-2321-6 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2321-6 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Khalil Samer Olayan School of Business, American University of Beirut, 1107 2020, Beirut, Lebanon aut NATIONALLICENCE 700 1- Saffar Walid School of Accounting and Finance, The Hong Kong Polytechnic University, Kowloon, Hong Kong aut NATIONALLICENCE 700 1- Trabelsi Samir Faculty of Business, Brock University, L2S 3A1, St. Catharines, ON, Canada aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 132/2(2015-12-01), 379-399 0167-4544 132:2<379 2015 132 10551